At this moment e-commerce sales are not now subject to sales tax collection for small out of state vendors.
The basis for this is a Supreme Court decision that shields out-of-state sellers with no physical presence in the buyer’s home state from having to collect sales tax. Collection is required of retailers with a physical presence, such as a store, factory or warehouse.
In the era of cash hungry states, online business is a definite way to take in more money. Buying states are taking the lead in wanting the rules changed. Currently some states do levy use tax on their residents, Illinois is one for whom does on purchases if sales tax isn’t paid. But compliance is abysmal.
Most people aren’t even aware of the use tax rules, and many who know of the requirement still don’t always comply with their obligation.